In general, the likelihood of being audited is low. But audits have been on the rise in recent years as the I.R.S. tries to boost revenue, said Richard Smith, managing partner of the internal tax office division at tiodew CPA, LLP.

There are several different kinds of audits, Jim Dow, a tax lawyer, said in a telephone interview. Correspondence audits are conducted by mail, and generally relate to a specific item on your return, or small dollar amounts. With a “desk” audit, you may have to go to an I.R.S. office and meet with a revenue agent.